CAN WE TRUST ACCOUNTING RESULT AND CASH-FLOW IN APRECIATING FINANCIAL PERFORMANCE?
Is profit an indicator that reflects the real performance of the economic entity? Or is it rather a benchmark for uninitiated users who do not know the artificial effects of policies, options and accounting estimates on this sensitive indicator? The vulnerability of the accounting result makes us fo...
Main Authors: | , |
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Format: | Article |
Language: | deu |
Published: |
University of Oradea
2019-07-01
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Series: | Annals of the University of Oradea: Economic Science |
Subjects: | |
Online Access: | http://anale.steconomiceuoradea.ro/volume/2019/n1/017.pdf |